Current Attempt in Progress The balance sheet data of Crane Company at the end of 2025 and 2024 follow. 2025 2024 Cash $30,300 $34,900 Accounts receivable (net) 55,500 45,200 Inventory 64,700 44,800 Prepaid expenses 15,000 24,700 Equipment 90,300 75,000 Accumulated depreciation-equipment (18,060) (7,900) Land 70,100 40,000 $307,840 $256,700 Accounts payable $65,200 $52,000 Accrued expenses 15,200 18,100 Notes payable-bank, long-term -0- 23,100 Bonds payable 30,200 -0- Common stock, $10 par 190,100 160,000 Retained earnings 7,140 3,500 $307,840 $256,700